Legal Opinion

United States v. Wesley Willie

Court of Appeals for the Tenth Circuit

Decided August 12, 1991No. 90-2028, 90-2041PublishedCited by 139 opinions

1Opinion of the Court

STEPHEN H. ANDERSON, Circuit Judge.

Wesley Willie appeals his conviction in district court of four counts of failure to file income tax returns for the years 1982 to 1985 in violation of 26 U.S.C. § 7203. We affirm.

Wesley Willie, a Native American, filed personal income tax returns in 1975, 1976 and 1977, receiving a refund in each year. He did not file in 1978 and filed a zero return in 1980. From 1982 to 1985, Willie also failed to file although he earned a substantial income each year1 working on large commercial construction projects at various locations throughout the United States, far…

2Cases cited65 opinions

  1. Batson v. KentuckySupreme Court of the United States · 1986
  2. Johnson v. ZerbstSupreme Court of the United States · 1938
  3. Faretta v. CaliforniaSupreme Court of the United States · 1975
  4. Hamling v. United StatesSupreme Court of the United States · 1974
  5. Von Moltke v. GilliesSupreme Court of the United States · 1948

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3Cited by139 opinions

  1. Potier v. StateCourt of Criminal Appeals of Texas · 2002
  2. Niedringhaus v. CommissionerUnited States Tax Court · 1992
  3. United States v. Roy G. Powell Dixie Lee PowellCourt of Appeals for the Ninth Circuit · 1992
  4. United States v. Gary Allen Lott, United States of America v. Johnny Marton Lott, AKA Johnny Martin LottCourt of Appeals for the Tenth Circuit · 2002
  5. Fed. Sec. L. Rep. P 97,709 United States of America v. Christopher Arutunoff, United States of America v. Steven J. Devries, Cross-AppelleeCourt of Appeals for the Tenth Circuit · 1993

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